Electronic Theses and Dissertation

Perseroan terbatas menganut sistem limited liability dari para pemegang sahamnya. Hal ini terlihat dalam Pasal 3 ayat (1) Undang Undang Nomor 40 tahun 2007 tentang Perseroan Terbatas (selanjutnya disingkat UUPT 2007), menyebutkan bahwa pemegang saham tidak bertanggungjawab secara pribadi atas kerugian yang dialami perseroan melebihi nilai saham yang telah dimasukkannya. Namun, perlindungan pemegang saham tersebut tidak berlaku mutlak sebagaimana akibat hukum penerapan doktrin piercing the corporate veil yang dibebankan pada pemegang saham dan diakui melalui Pasal 3 ayat (2) UUPT 2007.
Penelitian ini bertujuan untuk menjelaskan eksistensi doktrin piercing the corporate veil pada pemegang saham dalam perkembangan hukum perseroan terbatas di Indonesia dan penerapan doktrin piercing the corporate veil pada pemegang saham menurut UUPT 2007.
Penulisan skripsi ini menggunakan metode penelitian yuridis-normatif, yaitu jenis penelitian hukum dengan menggunakan pendekatan kepustakaan. Data diperoleh melalui penelitian pustaka dengan mengkaji atau mempelajari aturan perundang-undangan, buku, jurnal, doktrin, yurisprudensi, makalah dan dokumen lainnya yang berkaitan dengan Hukum Perseroan Terbatas di Indonesia. Analisis data dilakukan secara kualitatif.
Hasil penelitian ini menunjukan bahwa doktrin piercing the corporate veil yang diterapkan pada pemegang saham secara de facto telah diakui bahkan diimplementasikan jauh sebelum lahirnya Undang-Undang Nomor 1 tahun 1995 tentang Perseroan Terbatas (selanjutnya disingkat UUPT 1995). Namun, eksistensi pengakuan doktrin piercing the corporate veil secara de jure mulai diakui melalui UUPT 1995. Penerapan doktrin piercing the corporate veil bagi pemegang saham tidak hanya melalui pengaturan Pasal 3 ayat (2) UUPT 2007. Pembebanan pertanggungjawaban tidak terbatas pemegang saham juga diatur dalam Pasal 7 ayat (6) dan Pasal 13 UUPT 2007.
Disarankan kepada pemerintah untuk memperluas regulasi mengenai pertanggungjawaban tidak terbatas bagi pemegang saham yang pengaturannya terbilang sangat singkat, sehingga dengan adanya pembaruan hukum dibidang tersebut, nantinya juga akan menunjang terwujudnya good corporate governance dalam rangka mencegah penyalahgunaan kekuasaan pemegang saham yang kaitannya sangat erat dengan implementasi doktrin piercing the corporate veil.

Limited liability companies adhere to a limited liability system from their shareholders. This can be seen in Article 3 paragraph (1) of Law Number 40 of 2007 concerning Limited Liability Companies (hereinafter abbreviated to UUPT 2007), which states that shareholders are not personally responsible for losses suffered by the company exceeding the value of the shares they have invested. However, shareholder protection does not apply absolutely as is the legal consequence of implementing the piercing the corporate veil doctrine which is imposed on shareholders and is recognized through Article 3 paragraph (2) of the 2007 Company Law. This research aims to explain the existence of the doctrine of piercing the corporate veil on shareholders in the development of limited liability company law in Indonesia and the application of the doctrine of piercing the corporate veil on shareholders according to the 2007 Company Law. Writing this thesis uses juridical-normative research methods,that istype of legal research using a library approach. Data was obtained through library research by reviewing or studying statutory regulations, books, journals, doctrine, jurisprudence, papers and other documents related to Limited Liability Company Law in Indonesia. Data analysis was carried out qualitatively. The results of this research show that the doctrine of piercing the corporate veil which is applied to shareholders de facto has been recognized and even implemented long before the birth of Law Number 1 of 1995 concerning Limited Liability Companies (hereinafter abbreviated to UUPT 1995). However, the existence of de jure recognition of the piercing the corporate veil doctrine began to be recognized through the 1995 UUPT. The application of the piercing the corporate veil doctrine for shareholders is not only through the provisions of Article 3 paragraph (2) of the 2007 UUPT. The imposition of unlimited liability on shareholders is also regulated in Article 7 paragraph (6) and Article 13 UUPT 2007. It is recommended for the government to expand regulations regarding unlimited liability for shareholders whose regulations are considered very short, so that with legal updates in this field, it will also support the realization of good corporate governance in order to prevent abuse of shareholder power which is closely related to the implementation of the piercing doctrine. the corporate veil.